Evaluasi Empiris terhadap Kapasitas Suatu Pemerintah Daerah dalam Implementansi Standar Akuntansi Berbasis Akrual

This explorative case study aims at providing evidences of the institutional capacity of a provincial government in implementing accrual system based on Government Accounting Standards (Standar Akuntansi Pemerintah 2005). By using a case study approach, interviews based on structured questionnaire with officials from twenty four institutions within Central Sulawesi Provincial Government--it is found majority of those who supposed to have great exposure to the standard have a very limited understanding on the nature, basic concepts and technical issues related to the new standard. From preparation perspective, only a few measurers that have been undertaken to successfully implement the new standard. In addition, difficulties in understanding the new system, low commitment form top officials, along with the lack of skilled and experienced civic service staff are the main obstacles in improving the financial accountability of local government in Indonesia. Although the evidences highlighted in this study are found from a specific region, there is no doubt, the weakness of institutional capacity and the lack of skilled human resource within the public sector at local level potentially undermine the perceived usefulness of accrual accounting in developing a better public sector governance in Indonesia. Therefore, the adoption accrual accounting for the Indonesian public sector should be implemented in a realistic and practical manner as resources and capacity allow